MANTINA VENKATA SURYANARAYANA VARMA,VISAKHAPATNAM vs. INCOME TAX OFFICER (INTERNATIONAL TAXATION), VISAKHAPATNAM

ITA 473/VIZ/2025Status: DisposedITAT Visakhapatnam09 September 2026AY 2016-1711 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was barred by limitation under Section 153(2) of the Income Tax Act, 1961, as the assessee was not an 'eligible assessee' for the purpose of Section 144C. Therefore, the assessment order was quashed.

What were the facts?

The assessee, a non-resident, failed to file an income tax return for AY 2016-17. The Assessing Officer (AO) made additions for cash deposits and commission income. The CIT(A) set aside the issue to the AO for reconsideration.

What were the issues?

Whether the assessment order passed under Section 144C was barred by limitation, considering the assessee's non-resident status and the applicability of Section 153(2).

Which sections of the Income-tax Act were involved?

Section 148,Section 142(1),Section 144C,Section 69A,Section 153(2),Section 144B,Section 153(4),Section 92CA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 09.09.2026

PER MANJUNATHA G., ACCOUNTANT MEMBER :

This appeal is filed by the Assessee against the order of the Commissioner of Income Tax Appeals [Ld.CIT(A)]-10, Hyderabad vide Appeal No.CIT(A),Hyd-10/10302/2015-16 dated 19.05.2025 for the A.Y.2016-17. ITA(IT) No.473/Viz/2025 Sri Mantina Venkata Suryanarayana Varma

2.

At the outset, we find that there is a delay of 14 days in filing the present appeal. The assessee filed a pet

The order continues below.

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